County of Alameda

Auditor-Appraiser III (#2715)

Bargaining Unit: SEIU 1021 - Misc Prof/Tech (011)
$49.33-$59.38 Hourly / $3,699.75-$4,453.50 BiWeekly /
$8,016.13-$9,649.25 Monthly / $96,193.50-$115,791.00 Yearly

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DESCRIPTION

Under general supervision, to perform audits, as required under California Revenue and Taxation Code (hereinafter R&TC) Section 469, of books and records of businesses and make appraisals of business personal property and trade fixtures of the most complex businesses for assessment purposes; and to perform related work as required.

(As used in this definition and elsewhere in this specification, the term “complex business” refers to businesses with substantial business personal property assets and/or trade fixtures. Such businesses may utilize accounting systems that contain subsidiary ledgers and journals, may have unusual equipment whose valuation requires sophisticated valuation techniques, or may have abnormal obsolescence requiring sophisticated analysis. Examples of “complex businesses” include airlines, factories, automobile manufacturers, and major retail chain stores.)

DISTINGUISHING FEATURES

Incumbents in this position are located in the Office of the Assessor. Auditor-Appraiser IIIs spend the majority of their time performing audits of books, records, and appraisals of business personal property and trade fixtures of the largest and most complex businesses. In the performance of these audits and appraisals, incumbents may be required to travel throughout the United States.

This classification differs from the next lower classification of Auditor-Appraiser II in that the latter performs the more routine audits of small- to large-sized businesses (less complex than the most “complex”, as defined herein), not requiring on-site audits of records or inspection of assets situated outside the State of California.

Auditor-Appraiser IIIs differs from the next higher classification of Supervising Auditor-Appraiser II in that the latter classification has full supervisory responsibility of audit-appraisal units.

EXAMPLES OF DUTIES

NOTE: The following are the duties performed by employees in this classification. However, employees may perform other related duties at an equivalent or lower level. Each individual in the classification does not necessarily perform all duties listed.

Audits the financial records of businesses to verify the accuracy of the information reported on annual Business Property Statements.
Appraises the business personal property and trade fixtures of the largest and most complex businesses. This may include on-site inspections and appraisals, interviewing owners, employees, or agents, examining accounting records and reports, making value judgments, and preparing audit reports and narratives that detail facts, analysis, conclusions, problems, and their resolution.
Audits businesses throughout the United States.
Writes narrative reports concerning business personal property and trade fixtures under assessment appeal, testifies, and/or presents audits and/or appraisal reports before the Assessment Appeals Board.
Works with a field crew during the assessment season to canvass assigned geographical areas to verify existing businesses, identify new businesses, conduct physical inspections to determine assessable business personal property, and complete on-site appraisals of those smaller businesses not required to file an annual Business Property Statement.
Works in specialty valuation units (e.g., the Leased Equipment and Marine and Aircraft Units).
Computes the full value of a business property based on the reported cost submitted on Business Property Statements.
Utilizes the software and program for the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.
Collaborates with commercial real property appraisers to determine the correct classification of structures and fixtures and the proper assessment thereof and collaborates with real property appraisers to resolve assessment appeals with combined issues involving real estate and business property.
Explains auditing practices, appraisal methods, and value determinations to taxpayers. Answers general questions from the public and other governmental agencies pertaining to property assessment and related issues.

MINIMUM QUALIFICATIONS

1. Education (must meet one of the three options below):

A. Possession of a bachelor’s degree with a major in accounting from an accredited college or university; or

B. Possession of a bachelor’s degree with a specialization in accounting that consists of either of the following:

The completion of 18 semester units (or quarter equivalents) of accounting and/or auditing courses from an accredited college or university; or

The completion of 19-semester units, 16 of which must be accounting and/or auditing courses from an accredited college or university, and three (3) units may be either business law or economic classes (Equivalent quarter units are acceptable).

C. Possession of a license to practice as a Certified Public Accountant in the State of California.

AND

2. Experience (must meet one of the three options below):

A. The equivalent of two (2) years of full-time experience in the classification of Auditor-Appraiser II in the Alameda County classified service; or

B. The equivalent of two (2) years of full-time experience in the office of a California Assessor or the office of the California State Board of Equalization at the level equivalent to Auditor-Appraiser II in the Alameda County classified service, which included the performance of R&TC Section 469 audits and other audits of books and records and appraisals of business fixtures for ad valorem tax purposes; or

C. The equivalent of four (4) years of full-time professional experience as an auditor or accountant preparing financial statements and managerial reports, which must have included two (2) years of full-time experience preparing and reviewing audited financial statements and tax returns.

AND

3. License/Certificate Requirement (must possess both):

A. Possession of a valid California Motor Vehicle Operator’s License.

B. Possession of a current, valid, permanent, or an inactive permanent appraiser’s certificate issued by the California State Board of Equalization; or be eligible for issuance of a temporary appraiser’s certificate by the State Board of Equalization upon hire.

NOTE: The Civil Service Commission may modify the above Minimum Qualifications in the announcement of an examination.

KNOWLEDGE AND SKILLS

NOTE: The level and scope of the following knowledge and abilities are related to duties listed in the “Examples of Duties” section of this specification.

Knowledge of:

General accounting and auditing principles and procedures.
The theory, methodology, practices, and procedures involved in the appraisal of business personal property and trade fixtures.
Factors that determine the value of business personal property and trade fixtures.
Provisions of real estate law, the California State Constitution, the California Revenue and Taxation Code, Administrative Rules, Property Tax Rules of the California State Board of Equalization, appraisal sections of the Assessor’s Handbook, California statutes, local rules and regulations pertaining to the appraisal of business personal property and trade fixtures for ad valorem tax purposes.

Ability to:

Audit financial books and records and appraise business personal property and trade fixtures of the largest, most complex properties (as hereinabove defined).
Assemble, analyze, and draw logical conclusions, including the ability to do so with respect to data of the sort used in the appraisal of business personal property and trade fixtures.
Prepare clear, concise audit reports, letters, and other written communications.
Identify, assess, evaluate, and solve problems.
Organize and plan time for audit workload.
Work independently.
Make appropriate decisions and judgments.
Establish and maintain cooperative and professional relationships with others.
Communicate effectively, both orally and in writing.
Follow written and oral instructions.
Work effectively with the public and co-workers.

CLASS SPEC HISTORY

Old document: 2715h

JO:jc; /sw/pf

Revised: 11/98; 3/24/99; 4/1/99; 4/5/99; 4/7/.99; 4/8/99; 5/4/99

Final Revision 6/18/99

New document: Jobspecs/2715

ys/2/01

CSC: 7/7/99

AS:cs Revised 11/1/13

CSC Date: 11/26/13

EL:jf Revision 3/15/17

CSC Date: 4/12/17

RE:sa Revised 07/13/2020

CSC Date: 07/29/2020

DR: saa Revised 03/13/23

CSC Date:11/15/2023

BENEFITS

Alameda County offers a comprehensive and competitive benefits package that affords wide-ranging health care options to meet the different needs of a diverse workforce and their families. We also sponsor many different employee discount, fitness and health screening programs focused on overall well being. These benefits include but are not limited to*:

For your Health & Well-Being

Medical – HMO & PPO Plans
Dental – HMO & PPO Plans
Vision or Vision Reimbursement
Share the Savings
Basic Life Insurance
Supplemental Life Insurance (with optional dependent coverage for eligible employees)
County Allowance Credit
Flexible Spending Accounts - Health FSA, Dependent Care and Adoption Assistance
Short-Term Disability Insurance
Long-Term Disability Insurance
Voluntary Benefits - Accident Insurance, Critical Illness, Hospital Indemnity and Legal Services
Employee Assistance Program

For your Financial Future

Retirement Plan - (Defined Benefit Pension Plan)
Deferred Compensation Plan (457 Plan or Roth Plan)

For your Work/Life Balance

12 paid holidays
Floating Holidays
Vacation and sick leave accrual
Vacation purchase program
Catastrophic Sick Leave
Group Auto/Home Insurance
Pet Insurance
Commuter Benefits Program
Guaranteed Ride Home
Employee Wellness Program (e.g. At Work Fitness, Incentive Based Programs, Gym Membership Discounts)
Employee Discount Program (e.g. theme parks, cell phone, etc.)
Child Care Resources
1^st United Services Credit Union

*Eligibility is determined by Alameda County and offerings may vary by collective bargaining agreement. This provides a brief summary of the benefits offered and can be subject to change.